If that's the case, HOAs are governed by F.S. 720; COAs by F.S. 718. 

Councilman Eric Arias highlighted the substantial state and federal grants to improve infrastructure.However, residents voiced concerns about persistent problems such as a nearby wastewater plant's odor, inadequate lighting, and speeding trucks.

Unless the government pays for it , it cant be done .

@John Larson I wonder if it is worth calling the state or federal Securities and Exchange commissions. 

State Laws and Requirements Local Laws: Real estate is generally governed by the laws of the state where the property is located.

I did a YouTube video of it as well and was actually surprised how easy it was to complete compared to a typical government form

At some point, I hope the government comes to their senses.

You can count up to 75% of the rental income from each unit BUT you have to pass the FHA self sufficiency test.The FHA (Federal Housing Administration) Self-Sufficiency Test is a guideline used for evaluating the eligibility of borrowers looking to purchase multi-unit properties (specifically, 3- or 4-unit properties) with an FHA loan.

Now client will owe $10,200 on their federal taxes and $7,905 on the CA state income taxes for a total of $18,105. 

You’ll need to hand over a large chunk of cash that’s just going to go to state and federal government, maybe 25-50% of the total gain, not just on the current property.